Pregledni rad

https://doi.org/10.3326/fintp.38.1.3

Some evidence for implementing an enhanced relationship in Slovenia

Miroslav Verbič orcid.org/0000-0001-5506-0973 ; University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Mitja Čok ; University of Ljubljana, Faculty of Economics, Ljubljana, Slovenia
Darija Šinkovec ; Tax Administration of the Republic of Slovenia, Ljubljana, Slovenia

Sažetak

Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot project in Slovenia called Horizontal Monitoring. After two years of operation, the project has justified its existence and represents a solid basis for extension to a larger group of taxpayers.

Ključne riječi

enhanced relationship; horizontal monitoring; pilot project; Slovenia; voluntary tax compliance

Hrčak ID:

119739

URI

https://hrcak.srce.hr/119739

Datum izdavanja:

11.3.2014.

Posjeta: 1.537 *